When the Farrelly Brothers made "Dumb and Dumber," "There's Something About Mary" and "Me, Myself & Irene," the message was: Comedy doesn't get lower than this.

They were wrong.

They've committed the only crime possible in this bottom-feeding genre: to produce a bad-taste comedy that woodenly apes their style and fails to be one-tenth as funny.

The film merely carries their name. They didn't write or direct this one; "Say It Isn't So" was directed by J.B. Rogers, an assistant director on previous Farrelly projects. (It shows.)

This one's about Gilly (annoying "pretty boy" Chris Klein), an animal shelter employee who falls in love with an incompetent but beautiful hairdresser (Heather Graham at her unfunniest) who -- hold on to your sides now -- proves to be his sister.

Or does she?

Gilly has to chase her to Beaver, Ore., to save her from sleazy-smoothie husband to be, Jack Mitchelson (Eddie Cibrian), before it's too late.

This time, the jokes about dead animals, gunk in the hair, incest and all other taboos are flatter than the road kill Gilly finds himself picking up for a living.